Honorable Mayor and Members
of the Borough Council
Borough of Somerville
County of Somerset, New Jersey
Page 2
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Borough’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards and by the Division.
Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Borough’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Borough’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Cranford, New Jersey
August 31, 2023
Anthony Branco, CPA
Registered Municipal Accountant, No. 595